Tax return preparers; requirement that paid preparers use identification numbers, civil penalty. (HB788)

Introduced By

Del. Mark Keam (D-Vienna)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Requirements that paid tax return preparers use identification numbers; civil penalty. Directs the Department of Taxation (the Department) to require paid tax return preparers to provide their federal Preparer Tax Identification Number (PTIN) when preparing or assisting in preparing tax returns. The bill authorizes the Department to bar or suspend tax return preparers for repeated failure to provide their PTIN and imposes a civil penalty of $50 for each failure to provide a PTIN, not to exceed $25,000 per year. The bill requires the Department to promulgate regulations for using the PTIN as an oversight mechanism to identify patterns of fraud. In addition, the bill directs the Department to establish information-sharing protocols with the Internal Revenue Service and authorizes the Department to establish similar protocols with other states. Read the Bill »


Bill Has Passed


01/09/2018Prefiled and ordered printed; offered 01/10/18 18102441D
01/09/2018Referred to Committee on Finance
01/23/2018Impact statement from TAX (HB788)
01/23/2018Assigned Finance sub: Subcommittee #2
01/24/2018Subcommittee recommends reporting (7-Y 0-N)
01/29/2018Reported from Finance (22-Y 0-N) (see vote tally)
01/31/2018Read first time
02/01/2018Read second time and engrossed
02/02/2018Read third time and passed House BLOCK VOTE (98-Y 0-N)
02/02/2018VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (see vote tally)
02/05/2018Constitutional reading dispensed
02/05/2018Referred to Committee on Finance
02/13/2018Impact statement from TAX (HB788)
02/14/2018Reported from Finance (15-Y 0-N) (see vote tally)
02/15/2018Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/16/2018Read third time
02/16/2018Passed Senate (38-Y 0-N) (see vote tally)
02/19/2018Bill text as passed House and Senate (HB788ER)
02/19/2018Signed by Speaker
02/21/2018Signed by President
02/23/2018Impact statement from TAX (HB788ER)
02/28/2018Governor's recommendation received by House
03/02/2018House concurred in Governor's recommendation (97-Y 0-N)
03/02/2018VOTE: ADOPTION (97-Y 0-N) (see vote tally)
03/05/2018Senate concurred in Governor's recommendation (39-Y 0-N) (see vote tally)
03/05/2018G Governor's recommendation adopted
03/05/2018Reenrolled bill text (HB788ER2)
03/05/2018Signed by Speaker as reenrolled
03/05/2018Signed by President as reenrolled
03/05/2018G Approved by Governor-Chapter 150 (effective 7/1/18)
03/05/2018G Acts of Assembly Chapter text (CHAP0150)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 2 minutes.